Researchers have adopted a concept for sustainable development (SD) that has given rise to different systems of sustainability assessment, systems to which several authors have suggested non-material components should be incorporated. This work aims at developing a conceptual model to integrate these components into systems of sustainability assessment. A review of the literature made it possible to design a conceptual model for the non-material components of sustainability and to identify associated themes. This proposal was analyzed at both regional and local levels through semi-structured interviews addressed to stakeholders from Alagoas and Maceió, Brazil. The proposal was considered by the actors involved (interviewees) to be generally adequate, and suggestions for improvement and adjustment were put forward by them, to facilitate both the understanding and practical application of the model. The analysis of the respondents’ perceptions allowed us to identify the preferred link between the term sustainability and the environmental dimension, as well as their restricted reference to intergenerational commitment.